CHAP.
XXXVI.
of Liquors by
them imported,
&c.
Naval Officers
to collect,
and have
8 per Cent.
For such Liquors
exported
within 3
Months, a
Drawback of
three Fourths
of the Duty
to be allowed.
An Oath to
be taken by
the Exporter,
to entitle him
to the Drawback.
Country Bottoms
and
Property exempted
from
the Payment
of any Duties
in this Act.
Proviso. |
Liquors aforesaid; and the several and respective Naval Officers within
this
Province for the Time being, shall, at the Time of their Entry of such
Ship
or Vessel as aforesaid, take good and sufficient Security, in his Majesty's
Name, for the payment of the said Imposition last mentioned, to such
Use
and Purpose, in such Manner and Form as by this Act is appointed; all
which
Duties arising by the impositions aforesaid, shall be collected and
gathered by
the Naval Officers in their several and respective Districts, for which
they shall?
have Eight per Cent Salary, and no more.
XV. Provided
always, That if any Importer
of Rum or Wine into this
Province, after the End of this
Session of Assembly, and within Three Months
after his Arrival, and such his
Report made to the Naval Officer, or such other
officer legally impowered as aforesaid
to take the same as aforesaid, shall
export any of the said Rum, Brandy,
Spirits or Wine by him imported as aforesaid,
it shall and may be lawful for every
such Importer, by way of Debenture
or Drawback Money, to stay and detain
Three Fourth Parts of such
Imposition.
XVI. Always
Provided, That the said Exporter,
who desireth the Benefit
of the said Debenture or Drawback,
shall declare on his Corporal Oath, to
be administered by the said Officer
on the Holy Evangelist of Almighty GOD,
That the said Rum, Brandy, Spirits
or Wine, by him desired to be Exported, is
Part of the said Rum, Brandy,
Spirits or Wine, by him Imported, and made Report
of as aforesaid.
XVII. And
be it further Enacted, by
the Authority aforesaid, by and with
the Advice and Consent aforesaid,
That no Ship or Vessel built in this Province,
whereof all the Owners shall be
actually Residents of this Province, and that
no Ship or Vessel, English or
Plantation built, purchased, enjoyed, and held
by Owners which are all Residents
within this Province, nor the Owners
thereof, shall any ways be liable
to pay any the Duties aforementioned, for
any Thing in this Act mentioned,
which shall be imported in any such Ship
or Vessel. Provided,
The said Servants, Negroes, or Liquors, are brought
into the Capes of Chesapeak
Bay, or into any the Inlets on the Sea-board
Side of Somerset County,
in any of the aforesaid Ships or Vessels and not
taken on board in the said Bay,
or any Creel or River thereto belonging, or
from on board any other Ship or
Vessel whatsoever within Ten Leagues of
the Capes of the said Bay; any thing
in this Act, or any other Law, Statute,
or Usage, to the contrary notwithstanding.
Examined and Compared with the Original Act, REVERDY GHISELIN,
THOMAS BACON.
N.B. Several Abuses and Frauds having been committed under
the Sanction of this Clause;
Oaths are directed
to be taken, and farther Regulations made, by the Acts of 1720, ch.
26; and
1731, ch. 18,
which see.
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